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Contents

Legislation
Value Added Tax Act 1994

Crossheading Online marketplaces

  • Section 77B Joint and several liability: sellers identified as non-compliant by the Commissioners
  • Section 77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
  • Section 77C Joint and several liability under section 77B or 77BA: assessments
  • Section 77D Joint and several liability under section 77B or 77BA: interest
  • Section 77E Display of VAT registration numbers
  1. Value Added Tax Act 1994
  2. /
  3. /Part IV Administration, collection and enforcement

Crossheading Online marketplaces

From legislation.gov.uk

Contents

  1. Section 77B Joint and several liability: sellers identified as non-compliant by the Commissioners
  2. Section 77BA Joint and several liability: non-UK sellers in breach of Schedule 1A registration requirement
  3. Section 77C Joint and several liability under section 77B or 77BA: assessments
  4. Section 77D Joint and several liability under section 77B or 77BA: interest
  5. Section 77E Display of VAT registration numbers
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